摘要
社会保险基金预算是社会保险基金监管的重要内容。目前各国或地区的社会保险预算主要包括纳入公共预算、社会保险基金专项预算、不纳入政府财政预算、纳入单独的社会保障预算等模式,我国目前应当选择社会保险基金专项预算模式,并厘清社会保险预算收支总额是否要过录到政府的经常预算当中、是否继续保留当前的财政专户、社保征收还是地税征收、个人账户基金如何处理等问题,构建完善的社会保险基金预算法律制度。
State social insurance fund budget management is one of the most important issues of the supervision system of social insurance funds. Nowadays, the popular modes of social insur- ance budget include public budget mode, special project budget mode, non-government fiscal budget mode and independence social insurance budget mode. The best mode for our nation should be special project budget mode. To establish the modern social insurance legislation, sev- eral problems should be solved at first： whether social insurance fund budget should be included into the government regular budget？ Whether reserve fiscal special account？ Is the money im posed by IESS or local taxation bureau？ How to deal with personal account funds？
出处
《财经理论与实践》
CSSCI
北大核心
2012年第5期120-124,共5页
The Theory and Practice of Finance and Economics
基金
北京市属高等学校人才强教深化计划中青年骨干人才项目(PHR201108329)
首都经济贸易大学中青年教师科研提升项目
关键词
社会保险基金
社会保险基金预算
社会保险法
Social Insurance Funds
Social Insurance Fund Budget
Social Insurance Law
